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OSCR to host webinar on accessing Scottish charity data resources

The Scottish Charity Regulator (OSCR) will host a free online webinar focused on accessing and utilising Scottish charity data. The webinar aims to explain OSCR's publicly available data resources, data collection methods, how to access the data, planned developments for OSCR’s data offerings and a Q&A session. The event targets legal practitioners, local authorities, Third Sector Interfaces, and researchers working with Scottish charity information and is to be held on 25 September 2025.

Scottish charity regulators reflect on SORP 2026 consultation and outline key accounting changes

The Charities SORP-making body has published an update following a consultation that gathered nearly 150 responses. SORP is analysing the feedback with the support of its advisory SORP Committee while finalising changes for the new SORP, set for publication in October 2025. Key updates include compulsory adjustments to FRS 102, specifically regarding lease reporting and revenue recognition for exchange contracts, with additional guidance provided to facilitate the transition. The update also outlines the introduction of a three-tier reporting framework, which received 89% support; however, there was no consensus on threshold levels and many respondents suggested raising the tier 1 ceiling above £500,000.

Private Client weekly highlights—4 September 2025

This week’s edition of Private Client highlights includes: (1) details of the HMCTS Probate Service Professional User Group’s information session on 24 September; (2) the Financial Conduct Authority warning of a rise in impersonation scams targeting older consumers; (3) analysis of the FTT decision in Lexgreen Services, which held held that a company can be liable for inheritance tax under section 201(1)(d) of the Inheritance Tax Act 1984; (3) confirmation that from 1 September 2025, any individual can apply to access trust information held on the UK’s register of overseas entities that is not publicly available; (4) the second instalment of a three-part news analysis series on the upcoming failure to prevent fraud offence which explores the reasonable procedure defence and it’s challenges; and (5) the Chancellor confirms that the Budget will be published on 26 November.

Question of the week: Is there an upper limit to what may be charged for the preparation of a Larke v Nugus statement? How should such a charge be reflected in a firm's accounts or invoice?

This Q&A considers what charge may be made for the preparation of a Larke v Nugus statement.

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